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The U.S. Department of Labor, Internal Revenue Service, and the Pension Benefit Guaranty Corporation jointly developed the Form 5500 Series so employee benefit plans could utilize the Form 5500 Series forms to satisfy annual reporting requirements under Title I and Title IV of ERISA and under the Internal Revenue Code.
The Form 5500 Series is an important compliance, research, and disclosure tool for the Department of Labor, a disclosure document for plan participants and beneficiaries, and a source of information and data for use by other Federal agencies, Congress, and the private sector in assessing employee benefit, tax, and economic trends and policies. The Form 5500 Series is part of ERISA's overall reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with certain prescribed standards and that participants and beneficiaries, as well as regulators, are provided or have access to sufficient information to protect the rights and benefits of participants and beneficiaries under employee benefit plans.
Electronic Filing Requirement
All Form 5500 Annual Returns/Reports of Employee Benefit Plan and all Form 5500-SF Short Form Annual Returns/Reports of Small Employee Benefit Plan and any required schedules and attachments must be completed and filed electronically using EFAST2-approved third-party software or using IFILE. For more information on completing and filing forms electronically through EFAST2, see the EFAST2 FAQs and publications.
You cannot submit a Schedule SSA (Annual Registration Statement for Deferred Vested Participants) to EFAST2, even for delinquent or amended filings for plan years prior to 2009. Form 8955-SSA, Annual Registration Statements for Deferred Vested Participants must instead be filed directly with the Internal Revenue Service. For information on how to submit an annual registration statement for deferred vested participants, see IRS Retirement Plans Community - Form 5500 Corner.
Beginning January 1, 2023, you can file the Form 5500-EZ electronically through EFAST2; you can no longer use the Form 5500-SF to electronically file “one-participant” plan and foreign plan annual returns. One-participant plans or foreign plans must file the Form 5500-EZ. If you are not subject to the IRS e-filing requirements, however, you may file a Form 5500-EZ on paper with the IRS. See the Form 5500-EZ Instructions for more information.
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions | Filing an Amended 2020 Form 5500-EZ
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions | Increased Penalties for Failure to File Retirement Plan Returns
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions | Increased Penalties for Failure to File Retirement Plan Returns
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information (see IRS Notice 2015-58)
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information (see IRS Notice 2012-61)
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
For Information Purposes Only, Not to be Used for Filing
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information | Instructions
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information | Instructions
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- Schedule R - Retirement Plan Information
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information | Notice 1389 Changes for the 2008 Instructions
- Schedule R - Retirement Plan Information | Notice 1388 Changes for the 2008 Instructions
- Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information | Notice 1391 Changes for the 2008 Instructions
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule R - Retirement Plan Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule R - Retirement Plan Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information
- Schedule C - Service Provider Information
- Schedule D - DFE/Participating Plan Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Transaction Schedules
- Schedule H - Financial Information
- Schedule I - Financial Information - Small Plan
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
- Schedule R - Retirement Plan Information
- Schedule T - Qualified Pension Plan Coverage Information
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- 5500-C/R - Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information | Instructions
- Schedule C - Service Provider and Trustee Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Schedules
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- 5500-C/R - Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information | Instructions
- Schedule C - Service Provider and Trustee Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Schedules
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- 5500-C/R - Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information | Instructions
- Schedule C - Service Provider and Trustee Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Schedules
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2
- Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
- 5500-C/R - Return/Report of Employee Benefit Plan | Instructions
- Schedule A - Insurance Information
- Schedule B - Actuarial Information | Instructions
- Schedule C - Service Provider and Trustee Information
- Schedule E - ESOP Annual Information
- Schedule F - Fringe Benefit Plan Annual Information Return
- Schedule G - Financial Schedules
- Schedule P - Annual Return of Fiduciary of Employee Benefit Trust